I acquit both defendants of the offense of misleading a customs official in a particular detail that is liable to impair the performance of his duties, under section 212(a)6 together with section 218 of the Customs Ordinance.
Charges 9-14 (Defendant 1)
- As part of Charges 9-14, I decided to convict Defendant 1:
- Six offenses of forging a document with the intention of obtaining something through it under aggravated circumstances, according to section 418 of the Penal Law.
- Six offenses of using a forged document, under section 420 of the Penal Law.
- Six offenses of preparation, transfer and presentation of a sales account that is supposedly true and in fact is not, according to section 212(a)3 together with section 218 of the Customs Ordinance.
- Six offenses of submitting a false registration, under section 212(a)4 together with section 218 of the Customs Ordinance.
- Six offenses of evasion of customs duty to be paid, according to section 212(a)1 together with section 218 of the Customs Ordinance.
- Six offenses of fraudulent receipt under aggravated circumstances, under section 415 of the Penal Law.
- Six offenses of providing false information or a false document in an important detail, under section 22(a)1 of the Purchase Tax Law.
- Six offenses of committing an act in order to evade payment of purchase tax, under section 22(a)5 of the Purchase Tax Law.
Defendant 1 is acquitted of the offenses concerning the provision of incorrect or inaccurate information without a reasonable explanation, under section 117(a)3 of the VAT Law, and of the offenses relating to misleading a customs official in a particular detail that may impair the performance of his duties, under section 212(a)6 together with section 218 of the Customs Ordinance.
Charge 15 (Defendant 1)
- As part of the 15th indictment, I decided to convict Defendant 1 :
- Failure to maintain ledgers, in accordance with section 117(a)7 of the VAT Law.
- 15 offenses of issuing a tax invoice or a document pretending to be a tax invoice, without making or undertaking to make a transaction in respect of which the said invoice or document was issued, under aggravated circumstances, in accordance with section 117(b)3 together with section (b2) of the VAT Law.
- Deducting input tax without having a document as stated in section 38, under aggravated circumstances, in accordance with section 117(b)5 together with section (b2) of the VAT Law.
- Using any fraud or trick or permission to use them or to perform any other act with the aim of evading or evading tax under aggravated circumstances, in accordance with Section 117(b)8 together with Section (B2) of the VAT Law.
I have decided to acquit defendant 1 of the offense of providing false information or report with the aim of evading or evading tax under aggravated circumstances, under section 117(b)1 together with section (b2) of the VAT Law, and of the offense of preparing, managing or authorizing another to prepare or manage false ledgers under aggravated circumstances, under section 117(b)6 together with section (b2) of the VAT Law.